# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第九十六条 (Article 96)
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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第九十六条 (Article 96)（家事関連費） — address `art-96`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-96
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第九十六条（家事関連費） — Household-Related Expenses
caption: machine translation, not official
art-96 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-96
**第一項** 法第四十五条第一項第一号（必要経費とされない家事関連費）に規定する政令で定める経費は、次に掲げる経費以外の経費とする。
art-96/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-96/par-1
The expenses specified by Cabinet Order prescribed in Article 45, paragraph (1), item (i) (Household-Related Expenses Not Treated as Necessary Expenses) of the Act are expenses other than the following expenses.
machine translation, not official
**一** 家事上の経費に関連する経費の主たる部分が不動産所得、事業所得、山林所得又は雑所得を生ずべき業務の遂行上必要であり、かつ、その必要である部分を明らかに区分することができる場合における当該部分に相当する経費
art-96/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-96/par-1/item-1
expenses equivalent to the relevant portion, where the main part of the expenses related to household expenses is necessary for carrying out business that gives rise to real property income, business income, timber income, or miscellaneous income, and that necessary portion can be clearly distinguished;
machine translation, not official
**二** 前号に掲げるもののほか、青色申告書を提出することにつき税務署長の承認を受けている居住者に係る家事上の経費に関連する経費のうち、取引の記録等に基づいて、不動産所得、事業所得又は山林所得を生ずべき業務の遂行上直接必要であつたことが明らかにされる部分の金額に相当する経費
art-96/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/art-96/par-1/item-2
beyond what is listed in the preceding item, expenses, among the expenses related to household expenses pertaining to a Resident who has obtained the approval of the district director for filing a Blue Return, equivalent to the amount of the portion that is clarified, on the basis of transaction records, etc., to have been directly necessary for carrying out business that gives rise to real property income, business income, or timber income.
machine translation, not official
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## Cites
- art-96/par-1: 法第四十五条第一項第一号 → 所得税法 第四十五条第一項第一号 (Article 45, paragraph (1), item (i)), art-45/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-45/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-96/par-1/item-2: 前号 → 所得税法施行令 第九十六条第一項第一号 (Article 96, paragraph (1), item (i)), art-96/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/art-96/par-1/item-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 所得税法施行令 第九十六条第一項第二号（家事関連費） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-96/par-1/item-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-028, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06